532977 divided by 40 
The aim is to understand the frequency of 40 in 532977.

Let's proceed to step 1:
The number 40 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 40

Advancing to step 2:
If we divide 53 by 40, we get 1 and a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 13 after subtracting 40 from 53.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 40

Step 3:
40 can be fit into 132 3 times, resulting in a remainder of 12.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 12 after subtracting 120 from 132.
Append the next digit (9) from the dividend to 12 and continue with: 129 / 40

Advancing to step 4:
40 can be fit into 129 3 times, resulting in a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 133.0
Deduct 120 from 129 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 40

Step 5:
If we divide 97 by 40, we get 2 and a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 1332.0
If we subtract 80 from 97, we get 17.
Include the next digit (7) from the dividend after 17, then repeat: 177 / 40

On to step 6:
177 divided by 40 is 4 with a remainder of 17.
The number 4 becomes the next digit in our result. 
Result so far: 13324.0
The remainder is 17 after subtracting 160 from 177.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 7:
40 can be fit into 170 4 times, resulting in a remainder of 10.
The next digit of our result is 4. 
Result so far: 13324.4
Subtract 160 from 170 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
When dividing 100 by 40, we get 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 13324.42
If we subtract 80 from 100, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
The number 40 fits into 200 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 13324.425
Subtract 200 from 200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
0 divided by 40 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 13324.425
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
40 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 13324.425
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 13324.425 with a remaining 0.0.